TMI Blog1997 (9) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured by him with the aid of machines (operated with or without the aid of power) or it is manufactured without the aid of machines. 1.2 If machine is considered to have been used in manufacture of biris, then the biris would fall under Tariff sub-heading 2404.31 carrying a certain rate of duty; if no machine is used then it would fall under another sub-heading 2404.39 carrying a lower rate of duty. 1.3 In order to resolve the controversy, we have to look to the process of manufacture adopted by the appellant. He submits that he purchases large-sized tissue paper, sends it to a job worker to cut it to size for rolling it into a biri. Job-worker cuts the tissue paper to size with the help of cutting machine operated with power. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s before actual manufacture of biris. The description of heading does not speak, biris, in or in relation to manufacture of which any process has been conducted with the aid of machines ... Had the expression in relation to been also occurring in the tariff, then one could stretch a meaning that preparatory processes like cutting the tissue paper to size or printing the label with the help of machine would also be considered in examining the processes of manufacture of biris. In the absence of that expression, processes involved in making biris which are only rolling of biris and affixing labels on packings of biris alone are to be examined; these latter processes are admittedly carried out manually and without machines. 2.2 He also s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ze for rolling biris/cigarettes and printed labels are commodities known to the market. Therefore, use of machines in manufacture of these commodities which are raw materials/components of a rolled and packed biris, is immaterial. 2.4 Learned Consultant has further stated the tariff-classification of the product for the subsequent period has been decided by the Assistant Collector of Central Excise vide his Order-in-Original No. 30/Ch-24/Demand/ SRMP/89, dated 22-9-1989. This order has become final because no appeal against the same has been filed by the Revenue. When the product continues to be classified under the sub-heading 2404.39, how can the classification for the earlier period, when there is no change in factual or legal position ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Biris as produced and marketed by the appellant. Therefore, use of machines in these processes make the biris fall under the sub-heading 2404.31. Distinction sought to be drawn by the learned Consultant is not correct, submits the learned JDR. Judgments of the Apex Court and of the Tribunal in the case of Standard Fire Works (supra) are squarely applicable. 3.2 He also submits that Assitant Collector s finding in another Order-in-Original, even though for subsequent period, is not material to the issue involved i.e. demand of duty for the relevant period. In any case, Additional Collector s order impugned before the Tribunal now will have a greater weight over Assistant Collector s order dated 22-9-1989 and, therefore, it should be igno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the market for hand-rolled cigarettes using smoking mixtures also available in the market. The fact that it is commodity known to the market is evident inasmuch as cigarette paper, whether or not cut to size, or in the form of booklets of tubes is separately recognised and classified in Tariff sub-heading 4813.00. Process of biri making starts from rolling of paper/tendu leaf after putting desired quantity or requisite quantity of tobacco on to such paper or tendu leaf. The process of rolling has been undisputedly carried out without machine. Similarly, printing of label is a manufacture of another commodity known in the trade as paper labels falling under Heading 48.21 of the Tariff. Affixing of such labels on packing of biris has a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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